Ledger sheet



Patented May l16 Hnl TITV..

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JESSE A. B. SMT-I, OF STAMFORD, CONNECTICUT, ASSIGNOT T0 UNDERWOOD TYPE. WRITER COMPANY, OF NEVI YORK, N. Y., A CORPORATION -OF DELAWARE.

LEDGER SHEET.

To f/,ZZ whom may concern Be it known that I, Jnssn A. B. SMITH, a citizen of the United States, residing in Stamford, in the county of Fairiield and State of Connecticut, have invented certain new and useful Improvements in Ledger lSheets, oi which the -following is a speciiication.

This invention relates to bookkeeping dedevices, and is herein illustrated as applied to a loose-leaf Boston ledger such as is used ttor bank-bookkeeping, and as especially adapted to be used in connection with an Underwood standard bookkeeping machine.

Boston ledgers comprise sheets which have horizontal rulings to divide them into spaces, so that there is a horizontal space between each two lines of ruling for each account on the ledger; These ledgers are also provided with vertical rulings to divide the horizontal spaces into columns for days, a column or columns for names, and other minor columns. Each day column is usually further divided into two or three subsidiary columns. As shown herein, these subsidiary columns are two in number, one

to receive the items ot charges and credits, or checks and deposits, the other column to show the current daily balance.

In order to enable a sheet ot this character to be utilized to advantage .in a typewriter bookkeeping machine, it is preferable to provide a column adjacent the daily balance column of each day, in which the pickup balances can be written, while transferring the current daily balance into a computing register, preparatory to adding thereto or subtracting' therefrom th'ernext item to be entered in the checks-deposit column. A' pick-up column, when thus utilized, enables the typist to visually verify the copying of the daily balanceinto the computing register, and by having` the pick-ug column adjacent the daily balance column, the detection of errors in this copying is greatly facilitated.

Since these pick-up column entries are of no permanent value'after the daily balance has been checked up, it is usually both a waste of space on the sheet written, and a waste of valuable storage room, to keep the written ,pick-up balances as part of the permanent records.` Besides this, if the sheet is made wide enough to accommodate Specification of Letters Patent. v Patented Big, 16,1922

Application led May 16, 1919.

Serial No. 297,469.

the pick-up columns on its body, it becomes so wide as to becomev awkward to manage, and requires an exceedingly wide carriagein the computing machine which is to receive it. i

With these and other limitations in mind,

l have found it possible to design a ledgersheet which shall comprise an integral eX- tension or portion adapted to receive pickup balances. This portion may be so locatedand attached that it may readily be shifted out of the way at the end yof the days work, or at the beginning` of the succeeding days work, or at such other times as desired.

In carrying out this invention, I have found it advantageous to provide a ysingle extension or iap attached to one edge, preferably the upper edge, of the ledger-sheet, and adapted yto be folded over so that it may be used to receive the pick-up7 balances on either face of the sheet. vThis iiap or extension may be in the form of an eXtra sheet pasted to 'the ledger-sheet proper, and may be divided vinto columns, each adapted to just cover up a single day column, thus permitting the iiap overlyingone day column to be used as a temporary pick-up balance memorandum of the daily entries in the adjoining day column.

The liaps or extensions thus attached may be formed from a single sheet which is kept integral, for convenience in handling, until it is severed along perforated lines which coincide with the edges of the day columns.

rThis form of pick-up7 column memorandum sheet is only a single thickness, in addition to the usual ledger-sheet, and this additional thickness may be a sheet which is both lighter and cheaper than the expensive ledger stock of which the body of the sheet is made. Thus, no great increase of space is required for the storage o-a ledger embodying the present invention, while at the same time this form of pick-up column slip enables a material economy of labor, and an increased accuracy of work, and increased ease of handling the sheets.

Other features and advantages will hereinafter appear.

In the accompanying drawings,

Figure l is a perspective view of a sheet embodying myv invention.

Figure 2 is a similar' view of a transfer balance column detached from another sheet,

` for the purpose of making the initial entry in the sheet of Figure 1.

F igure 3 is a View similar to Figure 1, but showing the sheet at the end of the week with all the flaps thrown back onto the op.- posite face.

Figure 4 is a perspective View of the opposite face of the sheet after the entries of Monday have been made and the transfer balance margin has been detached.

Figure 5 is a viev.T of the detached flap embodying the transfer balance column of the face shown in Figure 1.

Figure 6 is a perspective on a small scale to illustrate one form of attzwhment` of the flap to the sheet.

The ledger-sheet, herein shown, coinprises a body portion 10, Which has on each of its faces a name column 11 and a series of day columns 12, there eing one day column 12 for each day of the Week, as seen in Figure 1. Each day column is further subdivided into a checks-depositcolumn 13 andv a daily balance column 14, ofivhich the former is adapted to receive the grouped` item entries as they come in, and the latter is adapted to always shonT at its latest entry the current Working balance.

At the beginning of a days Work on Monday, or at the close of books Saturday night, tomake them ready for opening business on Monday, the Saturday transfer balance column 15 of the previous iveeks sheet was placed alongside of or upon the face vof the sheet 10 With the name rulings 16 in register, the flaps 1i', 18 and 19 being thrown back clear of the face before the insertion of the sheet in a typewriting machine.

The first entry made was to copy the item $1000 from the transfer balance column 1,5, and. enter it upon the flap 20 which overlies the Tuesday day column 12. ln doing this, certain computations are usually effected,- not necessary to the present disclosure. rlhe first active business entry on ll/londay uns a deposit of $1000. Preparatory to entering this active entry, the typist placed the sheet 1.0 in the typewriting machine, as folded in Figure 1, and positioned the carriage to Write inthe pick-up column flap 20 and copied the amount $1000 from the line aboifc, adding it into the computing register commonly used in types of the Underwood bookkeeping machines having "tivo registers. One form of these machines embodying three registers is disclosed in the patent to Hoyt, No. 1,280,228, dated Gctober 1, 1918,

Then the typist brought the carriage to Write in the checks-deposits column 13 of the Monday day column 12, and entered therein the deposit or credit of $1000, thus bringing: thecomputing register to read $2000, and causing the footing register to foot the amount $1000 at the-same time. Then'the typist brought the carriage to Write in the daily balance column 1,4 of the Monday day column 12 and subtracted out the $2000 shown in the computing register,1by Writing it in said column, and then printed the usual star to prove the accuracy of the Work.

ln the same general manner, the typist entered a charge of $1900 by first positioning the carriage to Write in the pick-up balance column, 20 the last amount $2000 then shown in the daily balance column, and then brought the typewriter carriage towvrite in the checks-deposits column 13 of the Monday day column 12, and Wrote therein the amount $1900, subtracting it from both the registers, thus bringing` the computing register to read $100. Then the typist brought the carriageto irrite in the daily balance column 14 of the Monday day column 12 and Wrote therein the amount 951.00 shown in they computing7 register, causing it to subtract, thereby bringing said register to Zero, and then printing the usual star to prove the accuracy of the Work.

rllhe pick-up balance column 19 occupies part of an extension 21 of the sheet 10 which is folde-df dovrn from the top line 22 thereof, at which linethe extension may be pasted onto the body of the sheet, thus enabling a cheaper or lighter sheet to be used for the cpick-up balance columns than is used for the body of the sheet 10.

ln order toenable a pick-up balance column flap 22a, covering the Wednesday day column 12, to be usedin making the entries under Tuesday, the extension 21 is provided with a vertical perforated line 23, lying directly above the ruling 2li Which separates the lTuesday column 12 from the lVednesday column 12, so that by severing the extension or flap along the line 23, the flap 20 is free to be thrown back, bending over on its folded line 22, so that it lies against the opposite face of the sheet. To enable the other Clay columns to be used in the same Way, there are provided other perforated vertical lines 25, coinciding with the margin rulings of the day columns, so that cach flap 1S, 19, 20, etc., can be folded back individually.

at the right-hand end of the sheet, adjacent the Saturday day column 12, there is a transfer balance column 26, adapted to receive the transfer balances, to enable them to be coni'feniently copied onto the opposite face of the sheet. Overlying this transfer balance column 26 is a pick-up balance column flapf27 adapted to serve as a pick-up balance column to compute the Saturday entries, and separated from the pick-up balance flap 22a overlying. the Saturday day column by a perforated line 28.

Toepen business on Monday oftheffol.- lowing week, the oppositefface of the sheet is used, and to enable it to be readilyfused, the

' opposite face of the sheet'lie behind the name column 11 on the face of thel sheet, shown in Figure 1. To enable these day columns to be used readily, the flaps 17, 18r and 19 are formed as continuations of the same extension 21 as are t-he flaps 20, 22a and 27. These fiaps 17,18 and 19 are provided With perforated lines 29, 30 and 31 at Atheir margins to enable them to be separated from the body of the extension 21 after being used individually.

The transferl balance column l5 of the sheet l() is behind the blank lcolumn 32, seen in Figure 1. The columns on the tivo faces of the sheet are so ruled that each day column coincides with a name or day column on the opposite face of the sheet, thus making the handling of the pick-up balance flaps easy, and making it possible, if desired, to have more than one name column on each face.

It will be observed that the flaps forming the extension 21 have one face used during one Weel; and the opposite fac-e used during the succeeding- Week, and that When the sheets are stored aivay the Whole extension 21 may be detached along a perforated line, which may be on or near the line 22, With the result that the sheets` 10 occupy a minimum space for storage.

Variations may be resorted to Within the scope of the invention, and portions of the improvements may be used Without others.

Having thus described my invention, I claim:

1. A ledger-sheet adapted for use in a printing and computing machine, divided into designated day columns on each face of the sheet and having` a Writing strip attached to the top. of the sheet overlying a day column and adapted to be folded down on either face of the sheet, and when so folded doivn adapted to serve as a pick-up column for an adjacent day column.

2. A ledger-sheet adapted for use in a printing and computing machine, divided. into designated day columns on each face of the sheet and having a temporary sheet attached to l the top of the ledger-sheet adapted to be folded down over a plurality of day columns, and comprising perforations, so that it is adapted to be severed along the lines of each day column to en from the rest of the temporary sheet along its side edge, when it is desired to use underiying day columns, and when so detached adapted to be folded over under the opposite face of the ledger-sheet.

i ledger-sheet for a printing and computing machine, comprising a plurality of designated day columns on each face of the sheet and a Writing strip adapted to overlie the day column adjacent the one in use, said strip being attached to the top of the sheet and adapted to be folded over to the opposite face of the sheet, to be out of the way of the underlying day column and to enable the opposite face of the strip to b'e utilized as a pick-up column on the opposite face of the sheet.

1l. A ledger-sheet for a printing and computing machine, comprising a plurality of designated day columns on each face of the sheet and a Writing strip adapted to overlie the day column. adjacent the one in use, said strip beingattached to the top of the sheet and adapted to he folded over to the opposite face of the sheet, to expose the underlyingday column and to enable the opposite face of the strip to be utilized as a pickup column on the opposite face of the sheet, a designated transfer balance column on one face of the sheet, and a strip attached to the top of the sheet'adapted to overliey said transfer balance column, so that the strip may serve as a pick-up column for A the adjacent day column, and may be turned over1 to the opposite face of the sheet to enable Writing in the transfer balance column.

5. sgledger-sheet for a printing and comn put-ing` machine, comprising a pluralitv of designated day columns on each face of the sheet and Writing strip adapted to overlie the day column adj a cent the one in use, said strip being` attached to the top of the sheet and adapted to be folded over to the oppos `site face of the sheet` to expose the underlyingday column and to enable the opposite face of the strip to be utilized as a piclcup column on the opposite face of the sheet, a designated transfer balance column on each face of the sheet, and a strip attached to the top of the sheet adapted to overlie each transfer balance column. so that the strip may serve as a pick-up column for the adjacent day column, and may be turned over to the opposite face of the sheet to enable Writing in the transfer balance column, said transfer balance column being foldable over and detachable to enable the opposite face of the sheet.

6. A ledger-sheet for use With a computing and printing machine, comprising a plurality of designated day columns upon each transfer balance to be copied into face thereof and a designated name column of the Width of a day column on each face and coinciding With a day column on the opposite face of the sheet, an extension of said sheet attached to the top, Writing strips forming said extension adapted to be folded over at the top, each strip being of the Width of a day column, so that it overlies it, and, when overlying it, may serve as a cpick-up balance column-for the adjacent day column, a designated transfer balance column at each margin ofthe sheet, and a strip adapted to over-lie each transfer balance column to form a pick-up7 column for the adjacent day column.

A ledger-sheet for` use with a computing and printing machine, comprising a plurality of designated day columns upon each face thereof and a' designated naine column on each face of the Width of a day column and coinciding with a day column on the opposite face of the sheet, an extension of saidsheetattached to the top, Writing strips forming said extension adapted to be folded over at the top, each strip being of the Width of day column, so that it overlies it, and, when overlying it, may serve as a pick-up balance column for the adjacent day column, a designated transfer balance column at each margin of the sheet, and a strip adapted to overlie each transfer balance column to form a pickeup column for the adjacent day column, said Strips being formed integral with each other and separated by perforated lines to enable them to be separated from each other, and perforated along the line of junction with the ledger-sheet to enable them to be detached along that line.

8. A ledger-sheet adapted for use in a printing and computing machine, divided into supcrposed designated day columns on the oppositefaces of the sheet and having a `writing strip attached to the top of the sheet overlying and coinciding With a day column. and adapted to be folded down on either face of the sheet, and when so folded. down adapted to serve as a pick-up column for the adjacent day column.

,A ledger-sheet adapted for use in a printing and computing machine, divided into superposed designated day columns on the opposite faces of the sheet and having a temporarj7 sheet attached to the top of the ledger-sheet adapted to be folded down over a plurality of day columns, and comprising perforations, so that it is adapted to be severed along the lines of each day column to enable it to be divided into Writing strips, each coinciding with a day column, each adapted to serve as a pick-up column for the adjacent day column and to be detached from the rest of the temporary sheet along .its side edge, when it is desired to use underlying day columns, and When so detached adapted to be folded over under the opposite face of the ledger-sheet.

l0. A ledger-sheet for use with a computing and printing machine, comprising a plurality of designated day columns upon each face thereof and a designated name column of the Width of a day column on each face thereof and coinciding- With a day column on the opposite face of the sheet, an extension of said sheet attached to the top, Writing' strips forming said extension adapted to be folded over at the top, and adapted to serve as a pick-up balance column for the adj acent day column, a designated transfer balance column at each margin of the sheetl` and a strip adapted to overlie each transfer balance column to form a pick-up column for the adjacent day column.

l1. A ledger-sheet, for use in a printing` and computing machine, divided on each face into designated day columns arranged from side to side of the sheet, the day columns on the opposite faces of the sheet being in coincidence but in reverse order of designation, and having a Writing strip attached to one end thereof so as to be foldable over each face and divided by suitable lines of demarcation into pick-up columns adapted to coincide with the day columns on either face of the ledger-sheet when folded thereover, each column on the strip being detached therefrom and the underlying day column exposed when typing is to be effected in the latter, the next pick-up column on the strip being used in connection With such typing and the computation associated therewith.

l2. A ledger-sheet, for use in a printing and computing machine, divided on each faceinto designated day columns arranged from Side to side, the day columns on opposite faces being in coincidence but reverse-.Tl in order of designation, and having a plurality of pick-up columns attached to one end of the ledger-sheet so as to be foldable over either face thereof to cover up a day column thereon, the day column. in which typing is to be effected being exposed by withdrawing a picleup strip lying thereover,

and the pick-up column over the next day c column being used to receive pick-up entries.

JESSE A. B. SMITH.

ltnesses JENNIE P. THORNF., CATHERINE A. NEWELL. 

